Sales and Use Tax Simplification Task Force 2019 Final Report
Final Report to the Colorado General Assembly by the Sales and Use Tax Task Force.
Second Regular Session | 74th General Assembly
Colorado General AssemblyFinal Report to the Colorado General Assembly by the Sales and Use Tax Task Force.
This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020.
Among the allowable uses of federal American Rescue Plan Act (ARPA) funds, states have the most flexibility in spending the portion of funding used to offset the state revenue loss attributable to the COVID-19 pandemic. This memorandum provides information on the revenue loss reported for...
The subpanel supporting the Economic Relief and Recovery Task Force is pleased to present this final report. After the Summary of Findings. The report is divided into five discrete sections. The organization into discrete sections reflects the organization of the work of the subpanel. In order...
Report No. 2022-TE11
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
Report No. 2022-TE12
Report No. 2022-TE13
Report No. 2022-TE8
Report No. 2022-TE9
Report No. 2022-TE10